BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
:
: Appeal No.
88-2482
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Acct No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure and the Administrative Procedures Act for informal
adjudicative proceedings. The
Petitioners did not request a hearing and based upon the recommendation of the
Presiding Officer no hearing was scheduled.
Based
upon the evidence presented, the Tax Commission finds that the Petitioner was
assessed a late payment penalty for the late XXXXX and XXXXX income tax
year. The Petitioner states that he
doesn't know what the money is owed for and requests that the penalty and
interest be waived. No evidence was
presented nor arguments were given as to why the years in question were filed
late. Therefore, it is the decision of the Utah State Tax Commission that
Petitioner's request be denied. It is
so ordered.
DATED
this 23 day of June, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew